Netherlands/United States - What Do We Have in Common? What Can We Learn from Each Other? A Comparative Study of US and Dutch REITs
- Country:
- Netherlands,United States
- Author:
- H. Vermeulen,W.B. Taylor
- Issue:
- Bulletin for International Taxation, 2013 (Volume 67), No 12
- Published:
- 13 November 2013
In this article, the authors explain and compare the rules that apply to real estate investment trusts (REITs) in the Netherlands and the United States. The comparison provides a framework for analysing whose rules are more effective in achieving the policies that led to the enactment of the REIT regimes.